Equivalent Units of Production The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar. 11,400 1 Bal., 4,500 units, 1/3 completed 31 Direct materials, 81,000 units 31 Direct labor 165,300 153,900 42,330 207,630 31 Factory overhead 23,814 231,444 223,590 7,854 31 Goods finished, 82,200 units 31 Bal. ? units, 3/5 completed 7,854 a. Determine the number of units in work in process inventory at March 31. units b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "0". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Equivalent Units Equivalent Units Whole Units Direct Materials Conversion Inventory in process, March 1 Mar. 1 Bal., 4,500 units, 1/3 completed 11,400 31 Direct materials, 81,000 units 153,900 165,300 31 Direct labor 42,330 207,630 231,444 31 Factory overhead 23,814 31 Goods finished, 82,200 units 223,590 7,854 31 Bal. ? units, 3/5 completed 7,854 a. Determine the number of units in work in process inventory at March 31. units b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "O". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Whole Units Equivalent Units Equivalent Units Direct Materials Conversion Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total